1965 (6) TMI 6

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....as such exempt from taxation. This identical question arose between the same parties in Civil Rule No. 4924 of 1960. On that occasion I remanded that matter to the Commercial Tax Officer with a direction upon him to decide, on evidence, whether "chhana" can at all be treated as "cooked food". After remand, the Commercial Tax Officer took evidence and came to the conclusion that "chhana" should not be treated as "cooked food." The findings of the Commercial Tax Officer are being disputed in this Rule on the twofold grounds, (1) that the findings are opposed to the evidence on record or alternatively, based on surmises and conjectures, and (2) that the Commercial Tax Officer failed to conform to the directions contained in the remand order. T....

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....le coagulating agent (See the Prevention of Food Adulteration Rules, 1956, appendix B). The Dictionary meaning of cooking is 'to prepare food by the action of heat' (see Oxford English Dictionary). It is difficult to dispute that boiling is no part of cooking. In these circumstances, there is a prima facie case that 'chhana' is cooked food. Mr. P.K. Banerjee, learned Advocate for the respondents Nos. 1 to 4, however, argued that I should not proceed on the dictionary meaning, but decide, on evidence, as to how 'chhana' is prepared and whether it fulfils the description of cooked food. I am not prepared to take evidence in this Court. Ultimately, both Mr. P.K. Roy, learned Advocate for the petitioner, and Mr. P.K. Banerjee, learned Advoca....

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....of nine "chhana" dealers and witnessed a practical demonstration of "chhana" preparation. The conclusion arrived at by the Commercial Tax Officer is hereinbelow quoted:   "I regret to point out that there appears to have arisen some confusion with regard to the connotation of the term 'cooking'. It is quite true that the cooking is to prepare food by the action of heat, but in the preparation of 'chhana', milk is first boiled which is a part of cooking. But by boiling, or cooking milk itself, 'boiling milk' is prepared and not 'chhana'. The boiled milk does not change the colour, form or the nature of the whole milk. 'Chhana' is prepared only when lactic or citric acids are added to the boiled milk and this process of admixture does....

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....h January, 1963, directed the petitioner to produce his books of account for the purpose of assessment. In my opinion, the conclusion arrived at by the Commercial Tax Officer, on admitted facts, cannot be sustained. In this order, quoted above, the Commercial Tax Officer observed that there was some confusion with regard to the connotation of the term "cooking". In my opinion, there was surely an element of confusion in the order made by the Commercial Tax Officer. Cooking is a process which consists of the preparation of food by action of heat. But in the course of preparation of food, other actions or series of actions may be employed, namely, dressing the stuff after heating. "Chhana", according to the finding, is made by adding acid to ....